UPI-GCBME 2016
The 1st UPI Global Conference on Business, Management and Entreupreuneurship
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Abstract

Sharia Compliance on Murabaha Financing (Study in Baitul Maal Wa Tamwil)
Elis Mediawati, Silviana Agustami

Universitas Pendidikan Indonesia

This study aims to determine how the sharia compliance supervision on murabaha financing, as well as matters -things become supporters and obstacles in fulfillment of sharia principles on murabaha financing in Baitul Maal Wa Tamwil.
this study used a qualitative descriptive method. The data used is Primary data were obtained from interviews. Determination of data sources using purposive sampling method by interviewing people who were directly involved in the practice as well as the supervision of murabaha financing. Mechanical testing of the credibility of the data using triangulation theory and triangulation of sources.
The results of this study indicate that there is still murabaha practices that are inconsistent with the DSN-MUI Fatwa. Regarding the supervision of compliance with sharia on murabaha financing is more focused on the supervision of the Sharia Supervisory Board but has not done optimally. As for the supporting fulfillment of sharia principles among which the active role of sharia supervisory board, and the training given to employees about Islamic principles, while obstacles in fulfillment of sharia is the understanding and awareness of the BMT and the client is still low for implementing murabaha financing that is true to the principles of Islam .

Topic: Financial Management and Accounting

PermaLink: http://bme.conference.upi.edu/pages/abstract.php?id=61fc213698f9eed8a4189bc502e4c419


 

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